In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.

1. Preface 2. In the Name of Trust: Some Thoughts about Trust, Audit Quality and Audit Regulation in Europe 3. Audit Regulation in Belgium: Over-Regulation in a Limited Capital Market Oriented Country? 4. An Account of Accountants: Audit Regulation and the Audit Profession in Denmark 5. Developments in the Auditing Regulation in Finland: From a National to an International Framework 6. France Regulatory Response to Accounting Scandals 7. Audit Regulation in Germany: Improvements Driven by Internationalization 8. Auditing in Italy: The Development of a High-Regulated Setting Before and After the Parmalat Case 9. The Auditing Profession in the Netherlands: From Limperg's Principles to Detailed Rules 10. The Settlement of the Audit Profession in Spain: Fast Evolution in a Highly Regulated Environment 11. Developments in the Framework of Auditing Regulation in the United Kingdom 12. Regulation and Trust in Auditing in Russia 13. Auditing in the United States: From Laissez Faire to Government Control in 70 Years 14. Understanding Regulation in its Global Context